Find out changes to our services and advice in response to Coronavirus (COVID-19)

Small Business Bonus

Non-Domestic subjects with a Rateable Value of £18,000 or less, may be entitled to a rates reduction

Apply for small business bonus relief

The level of relief is based on the combined total rateable value of all subjects within Scotland where the organisation/individual is in rateable occupation or (if empty and unoccupied) entitled to occupy. 

No relief can be granted in respect of any premises used for pay day lending.

From 1 April 2020, relief will not be available on unoccupied premises. Please note that premises that are temporarily closed due to Coronavirus Covid-19 restrictions will still be deemed to be occupied for the purposes of this relief.

For financial year 2021/22 the level of relief which may be awarded is set out below:

Combined rateable value of all business subjects in ScotlandPercentage of relief (subject to eligibility)
Up to £15,000100%
£15,001 to £18,00025%
£18,001 up to £35,00025% for each property RV of £18,000 or less

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430